https://www.taxtmi.com/caselaws?id=443261 The Tribunal allowed the appeals, holding that in the absence of incriminating material, no addition could be made under Section 153A. The Tribunal emphasized the need for tangible evidence to support any addition, reiterating the principles laid down by the Supreme Court and various High Courts. en-us Wed, 30 Aug 2023 00:00:00 +0530 Tue, 19 Sep 2023 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443261 The Tribunal allowed the appeals, holding that in the absence of incriminating material, no addition could be made under Section 153A. The Tribunal emphasized the need for tangible evidence to support any addition, reiterating the principles laid down by the Supreme Court and various High Courts. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443261